IMPAIRMENT CHARGES AND INVENTORY PROVISIONING (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of impairment charges and inventory provisioning [Abstract]

Schedule of Impairment Charges and Inventory Provisioning

The impact of the above items on the statement of operations for the year ended December 31, 2017 was as follows:

	US$’000
Selling, general & administration expenses
Impairment of PP&E (note 12)		10,437
Impairment of goodwill and other intangible assets (note 13)		29,667
Impairment of prepayments (note 17)		1,651
Total impairment loss before tax		41,755
Income tax impact of impairment loss		(517	)
Total impairment loss after tax		41,238

The impact of impairment charges and inventory provisioning on the statement of operations for the year ended December 31, 2016 was as follows:

	Impairment charges US$’000			Product Cull US$’000			Total US$‘000
Selling, general & administration expenses
Impairment of PP&E (note 12)		4,382			—			4,382
Impairment of goodwill and other intangible assets (note 13)		38,240			—			38,240
Impairment of prepayments (note 17)		757			—			757
Product discontinuation (note 16)		—			4,786			4,786
Total impairment loss and inventory provisioning costs before tax		43,379			4,786			48,165
Income tax impact of impairment loss and inventory provisioning costs		(3,094	)		(689	)		(3,783	)
Total impairment loss and inventory provisioning costs after tax		40,285			4,097			44,382